An employer identification number (EIN) is a nine-digit number
assigned by the IRS. It is used to identify the tax accounts of employers
and certain others who have no employees. The IRS uses the number
to identify taxpayers who are required to file various business tax
returns. EINs are used by employers, sole proprietors, corporations,
partnerships, non-profit associations, trusts, estates of decedents,
government agencies, certain individuals, and other business entities.
If you already have an EIN and the organization or ownership of your
business changes, you may need to apply for a new number. For more
information, refer to Do You Need an EIN on IRS.gov or Publication 1635 (PDF), Understanding
Your EIN.

Daily Limitation of an Employer Identification Number

To ensure fair and equitable treatment for all taxpayers, the IRS
limits EIN issuance to one per responsible party per day. This limitation is applicable to all
requests for EINs whether online, by fax or mail. We apologize for
any inconvenience this may cause.

There are three ways to apply for an EIN:

Online

Fax, and

Mail

Online - The Internet is the preferred method
to use when applying for an EIN. The online EIN application is available Monday - Friday, 7 a.m. to
10 p.m. Eastern time; visit IRS.gov. The information submitted is validated during the online session.
Once completed, an EIN is issued immediately. Taxpayers who apply
online have an option to view, print, and save their EIN assignment
notice at the end of the session. (Authorized third party designees
will receive the EIN; however, the EIN assignment notice will be mailed
to the applicant.) The online application is available for all entities
whose principal business, office or agency, or legal residence (in
the case of an individual) is located in the United States or U.S.
Territories. Additionally, the principal officer, general partner,
grantor, owner, trustor, etc. must have a valid taxpayer identification
number (Social Security number, EIN, or individual taxpayer identification
number) in order to use the online application. The online application
is not available to third party designees or for entities with foreign
addresses (including Puerto Rico). Visit IRS.gov and search the term EIN for more information.

By Fax - You may obtain an EIN by completing Form SS-4 (PDF), Application for Employer Identification
Number, and faxing it to the IRS for processing. The IRS Fax-TIN
numbers are provided in the Form SS-4 Instructions (PDF). An EIN applied for by fax will be issued within 4 business
days. Fax-TIN is available 24 hours a day, 7 days a week.

By Mail - You may also obtain an EIN by completing
the Form SS-4 and mailing it to the IRS service center address listed
on the Form SS-4 Instructions (PDF). Ensure that
the Form SS-4 contains all of the required information. Send your
completed Form SS-4 at least 4 to 5 weeks before you need your EIN
to file a return or make a deposit. An EIN will be assigned and mailed
to you within 4 to 5 weeks.

International EIN Applicants

There are two ways for international applicants to apply:

Telephone

Mail

By Telephone - International applicants may
call 267-941-1099 (not a toll-free number) 6 a.m. to 11 p.m. (Eastern
time) Monday through Friday to obtain their EIN. The person making
the call must be authorized to receive the EIN and answer questions
concerning the Form SS-4 (PDF), Application
for Employer Identification Number.

By Mail - Send the Form SS-4 to Internal Revenue
Service Center, Attn: EIN International Operation, Cincinnati, OH
45999. Ensure that the Form SS-4 contains all of the required information.
Send your completed Form SS-4 at least 4 to 5 weeks before you need
your EIN to file a return or make a deposit. An EIN will be assigned
and mailed to you within 4 to 5 weeks.